Consider the balance sheet for Carson Plumbing on December 31, 2020: They had cash and marketable securities of $49,840.00, accounts receivable of $89,390.00, inventory of $59,460.00, and net fixed assets of $199,150.00. It also had accounts payable of $39,770.00, notes payable of $34,015.00, long-term debt of $164,060.00, and common stock of $64,440.00. For the balance sheet to be correct, what must the level of retained earnings be?